Deceased 1040 or 1041

[charleslye]

help! my client died 12/31/2020, Final 1040 filed for 2020. Working the 1041 for the Estate now for 2021. In 2021 a 1099-R received under deceased SS# for a 401K loan defaulted in 2021. Do I use a 2021 1040 for the under his SS# or pass thru on the 2021 1041?  401K loan of $17k was forgiven by Fidelity but they issued a 1099R for 2021 for the debt forgiveness.  

[Just-Lisa-Now-]

In include it on the 1041 on Line 8 as IRD (In Respect of the Decedent) as the description.

[charleslye · Accepted solution]

1099R is under the deceased tax ID number. Not the Estate EIN, would it matter anyway?

[sjrcpa]

No. The deceased didn't receive it because they were dead.